Article Sidebar

Download
PDF
Statistic
Read Counter : 553 Download : 9378

Main Article Content

Abstract

The new normal life of Covid-19 pandemic has brought a new life pattern which is more strict health protocols in the interaction among each other. In the normal time, although the level of tax revenue shows a rising trend, the tax ratio hasn’t shown any significant increase. Also, it is still left behind other developing countries. Related to the pandemic effect, the world economy is decreasing and resulting to the decline of the Indonesian tax revenue. The concerns of this study are on how to optimize the compliance level of tax payment from Small-Medium Sized Enterprises (SMEs) and the efforts of optimization needed to be done including in helping SMEs for being able to survive and or to be improved in terms of its business performance. Thus, they can contribute to maintaining their tax compliance at the same time from getting worse. This study employed a descriptive research method using a qualitative approach. The data sources were primary and secondary data. In this study, an operational management tool which is the approach of Supply Chain Management (SCM) integration will be implemented as the solution. It is found that the gradual application of the concept of SCM integration will give several significant impacts on the SMEs’ performance including their compliance with the existed tax regulations. Also, this will encourage the optimal taxation authority in managing the tax participation of the SMEs sector.

Keywords

tax compliance SMEs new normal Supply Chain Management (SCM) integration

Article Details

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Fahriyah, A., Andayani, W., Yoseph, R., Nurwibowo, S. P., & Irawan, W. (2022). Strategies for Maintaining Tax Compliance of SMEs During Covid-19 Pandemic by Using Supply Chain Management Integration Approach. Ilomata International Journal of Tax and Accounting, 3(1), 57-67. https://doi.org/10.52728/ijtc.v4i1.409

References

  1. Abubakar, R. W. A. (2021). Analisis Kebijakan Pemerintah Jawa Barat di Masa Pandemi Covid-19 Dalam Perspektif Ekonomi. Aksyana : Jurnal Akuntansi Dan Keuangan Islam, 1(1), 96. https://doi.org/10.35194/ajaki.v1i1.1692
  2. Allen, S. D., Zhu, Q., & Sarkis, J. (2021). Expanding conceptual boundaries of the sustainable supply chain management and circular economy nexus. Cleaner Logistics and Supply Chain, 2, 100011. https://doi.org/10.1016/j.clscn.2021.100011
  3. Bai, C., Quayson, M., & Sarkis, J. (2021). COVID-19 pandemic digitization lessons for sustainable development of micro-and small- enterprises. Sustainable Production and Consumption, 27, 1989–2001. https://doi.org/10.1016/j.spc.2021.04.035
  4. Beske, P., Land, A., & Seuring, S. (2014). Sustainable supply chain management practices and dynamic capabilities in the food industry: A critical analysis of the literature. International Journal of Production Economics, 152, 131–143. https://doi.org/10.1016/j.ijpe.2013.12.026
  5. Centobelli, P., Cerchione, R., Esposito, E., Passaro, R., & Shashi. (2021). Determinants of the transition towards circular economy in SMEs: A sustainable supply chain management perspective. International Journal of Production Economics, 242, 108297. https://doi.org/10.1016/j.ijpe.2021.108297
  6. Christopher, M., & Peck, H. (2012). Marketing Logistics (Butterworth-Heinemann (ed.); 2nd ed.). Routledge. https://doi.org/10.4324/9780080496429
  7. Dai, J., Xie, L., & Chu, Z. (2021). Developing sustainable supply chain management: The interplay of institutional pressures and sustainability capabilities. Sustainable Production and Consumption, 28, 254–268. https://doi.org/10.1016/j.spc.2021.04.017
  8. Dai, R., Feng, H., Hu, J., Jin, Q., Li, H., Wang, R., Wang, R., Xu, L., & Zhang, X. (2021). The impact of COVID-19 on small and medium-sized enterprises (SMEs): Evidence from two-wave phone surveys in China. China Economic Review, 67, 101607. https://doi.org/10.1016/j.chieco.2021.101607
  9. Hanoatubun, S. (2020). Dampak Covid – 19 terhadap Prekonomian Indonesia. EduPsyCouns: Journal of Education, Psychology and Counseling, 2(1), 146–153. https://ummaspul.e-journal.id/Edupsycouns/article/view/423
  10. Hashimov, E. (2015). Qualitative Data Analysis: A Methods Sourcebook and The Coding Manual for Qualitative Researchers. Technical Communication Quarterly, 24(1), 109–112. https://doi.org/10.1080/10572252.2015.975966
  11. Hu, J., Liu, Y.-L., Yuen, T. W. W., Lim, M. K., & Hu, J. (2019). Do green practices really attract customers? The sharing economy from the sustainable supply chain management perspective. Resources, Conservation and Recycling, 149, 177–187. https://doi.org/10.1016/j.resconrec.2019.05.042
  12. Jabbour, C. J. C., Fiorini, P. D. C., Ndubisi, N. O., Queiroz, M. M., & Piato, É. L. (2020). Digitally-enabled sustainable supply chains in the 21st century: A review and a research agenda. Science of The Total Environment, 725(138177), 1=14. https://doi.org/10.1016/j.scitotenv.2020.138177
  13. Kouhizadeh, M., Saberi, S., & Sarkis, J. (2021). Blockchain technology and the sustainable supply chain: Theoretically exploring adoption barriers. International Journal of Production Economics, 231, 107831. https://doi.org/10.1016/j.ijpe.2020.107831
  14. Madhani, P. M. (2019). Building a Customer-Centric Supply Chain Strategy: Enhancing Competitive Advantages. Journal of Business Strategy IUP, 16(2), 28–42. https://www.researchgate.net/publication/334611456_Building_a_Customer-Centric_Supply_Chain_Strategy_Enhancing_Competitive_Advantages
  15. Malahayati, M., Masui, T., & Anggraeni, L. (2021). An assessment of the short-term impact of COVID-19 on economics and the environment: A case study of Indonesia. EconomiA. https://doi.org/10.1016/j.econ.2021.12.003
  16. Perdana, A., Lee, H. H., Koh, S., & Arisandi, D. (2021). Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance. International Journal of Accounting Information Systems, 100547. https://doi.org/10.1016/j.accinf.2021.100547
  17. Rahayu, D. P. (2019). Faktor-faktor yang Mempengaruhi Kepatuhan Sukarela Wajib Pajak. Jurnal Akuntansi Indonesia, 8(1), 17. https://doi.org/10.30659/jai.8.1.17-25
  18. Shafi, M., Liu, J., & Ren, W. (2020). Impact of COVID-19 pandemic on micro, small, and medium-sized Enterprises operating in Pakistan. Research in Globalization, 2, 100018. https://doi.org/10.1016/j.resglo.2020.100018
  19. Soltanmohammadi, A., Andalib Ardakani, D., Dion, P. A., & Hettiarachchi, B. D. (2021). Employing total quality practices in sustainable supply chain management. Sustainable Production and Consumption, 28, 953–968. https://doi.org/10.1016/j.spc.2021.07.013
  20. Stephens, S., McLaughlin, C., & McLaughlin, K. (2021). Small business in a time of crisis: A five stage model of business grief. Journal of Business Venturing Insights, 16, e00282. https://doi.org/10.1016/j.jbvi.2021.e00282
  21. Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
  22. Susan, M. (2020). Financial Literacy and Growth of Micro, Small, and Medium Enterprises in West Java, Indonesia (pp. 39–48). https://doi.org/10.1108/S1571-038620200000027004
  23. Susanti, N., & Widajatun, V. W. (2021). MSMEs Understanding of Taxation During the COVID-19 Pandemic. Journal of Innovation and Community Engagement, 2(1), 35–46. https://doi.org/10.28932/jice.v2i1.3689
  24. Syaidah. (2020). Inovasi Layanan Publik Pusat Informasi dan Koordinasi Jawa Barat (Pikobar) Saat Pandemi Covid-19. Jurnal Ilmu Komunikasi Dialektika UNLA Bandung, 7(2), 148–158. http://journal.unla.ac.id/index.php/dialektika/article/view/1730
  25. Tambunan, T. T. H. (2019). Micro and Small Industries and the Use of Internet: Findings from Indonesian. Jurnal Ekonomi Indonesia, 8(2), 203–224. https://doi.org/10.52813/jei.v8i2.20
  26. Trinh, Q. L., Morgan, P. J., & Sonobe, T. (2020). Investment behavior of MSMEs during the downturn periods: Empirical evidence from Vietnam. Emerging Markets Review, 45, 100739. https://doi.org/10.1016/j.ememar.2020.100739
  27. Turker, D., & Altuntas, C. (2014). Sustainable supply chain management in the fast fashion industry: An analysis of corporate reports. European Management Journal, 32(5), 837–849. https://doi.org/10.1016/j.emj.2014.02.001
  28. Vural, C. A., Baştuğ, S., & Gülmez, S. (2021). Sustainable brand positioning by container shipping firms: Evidence from social media communications. Transportation Research Part D: Transport and Environment, 97, 102938. https://doi.org/10.1016/j.trd.2021.102938
  29. Yusmar, A., Pambudi, A., Wibowo, H., Ningsih, L., Siregar, S. S., & Asfarian, A. (2021). Perbandingan Provinsi Jawa Barat dan Provinsi DKI Jakarta Dalam Pemanfaatan Sistem Informasi Penanganan Covid-19. Jurnal Dialektika Informatika (DETIKA) Universitas Muria Kudus, 1(2), 38–43. https://doi.org/10.24176/detika.v1i2.5853
  30. Zhang, J., Yalcin, M. G., & Hales, D. N. (2021). Elements of paradoxes in supply chain management literature: A systematic literature review. International Journal of Production Economics, 232, 107928. https://doi.org/10.1016/j.ijpe.2020.107928